United Rug Company is a small rug retailer owned and Operated by Pat Kirwan. After the accounts have been adjusted on December 31, the following selected account balances were taken from the ledger:

Advertising Expense ......................................   $ 36,000
Depreciation Expense ......................................    13,000
Freight-ln .............................................................  17,000
Merchandise inventory, January1...................  375,000
Merchandise inventory, December31............  480,000
Miscellaneous Expense ......................................   9,000
Purchases .....................................................   1,760,000
Purchases Discounts ........................................   35,000
Purchases Returns and Allowances ...............   45,000
Pat Kirwan, Drawing .........................................   65,000
Salaries Expense .............................................   375,000
Sales ..............................................................   2,220,000

Journalize the closing entries on December 51.